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Journal articles on the topic 'Intensity of Tax Enforcement'

Author: Grafiati

Published: 4 June 2025

Last updated: 1 August 2025

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1

Small, Oronde, and Leanora Brown. "Taxpayer Service Provision and Tax Compliance: Evidence for Large Taxpayers in Jamaica." Public Finance Review 48, no. 2 (2019): 250–77. http://dx.doi.org/10.1177/1091142119881532.

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This research examines the effect of the provision of taxpayer services on filing and payment compliance for the corporate income tax (CIT) and general consumption tax (GCT) for large taxpayers in Jamaica. We focus on taxpayer’s decision to file and pay taxes conditional on reporting positive tax liabilities. The empirical strategy adopts a regression discontinuity design that exploits an exogenous jump in the intensity of taxpayer service delivery that occurs at an arbitrary gross receipts threshold. The results indicate null effects for the CIT where enforcement is relatively weak but positi

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2

Ahmad Bukhori Muslim, Dian Sulistyorini wulandari, and Ita Sari. "The Impact of Tax Audit Intensity and Probability of Fraud Detection on Tax Evasion: The Moderating Role of Tax Officials' Service." Journal of Scientific Interdisciplinary 1, no. 3 (2024): 43–52. http://dx.doi.org/10.62504/jsi936.

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This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax offi

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3

Qiuhang, Xing, and Zhou Min. "Financial constraints, Tax enforcement and Tax avoidance: Evidence from the Chinese Listed Firms." International Journal of Management Sciences and Business Research 09, no. 03 (2020): 10–19. https://doi.org/10.5281/zenodo.4922260.

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<em>When the external financing cost is too high, and the internal cash flow of the enterprise is insufficient, the enterprise has to give up some valuable investment activities, and then the enterprise faces the dilemma of financial constraints. Tax avoidance can reduce not only corporate tax obligations but also reduce cash flow expenses. Therefore, there may be stronger tax avoidance motives when companies face financial constraints. This paper selects the Chinese listed companies as the research sample, and conducts an empirical test on the proposed hypothesis. We find that the financial c

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Hindayati, Nurul, Rieska Maharani, and Zeni Rusmawati. "CAPITAL INTENSITY DRIVES TAX AGGRESSIVENESS IN INDONESIAN MANUFACTURING." International Journal Multidisciplinary (IJMI) 1, no. 3 (2024): 65–78. https://doi.org/10.61796/ijmi.v1i3.170.

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General Background: Tax aggressiveness remains a critical concern for policymakers, especially in emerging markets where regulatory frameworks and corporate practices are evolving. Specific Background: Manufacturing companies, particularly in the basic and chemical industries, play a significant role in the economy of Indonesia. Despite their importance, there is limited research on the impact of accounting conservatism, capital intensity, and earnings management on tax aggressiveness within this sector. Knowledge Gap: Previous studies have inconsistently reported the effects of accounting con

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Hindayati, Nurul. "CAPITAL INTENSITY DRIVES TAX AGGRESSIVENESS IN INDONESIAN MANUFACTURING." International Journal Multidisciplinary 1, no. 3 (2024): 65–78. https://doi.org/10.61796/ijmi.v1i3.170.

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<strong>General Background:</strong> Tax aggressiveness remains a critical concern for policymakers, especially in emerging markets where regulatory frameworks and corporate practices are evolving. <strong>Specific Background:</strong> Manufacturing companies, particularly in the basic and chemical industries, play a significant role in the economy of Indonesia. Despite their importance, there is limited research on the impact of accounting conservatism, capital intensity, and earnings management on tax aggressiveness within this sector. <strong>Knowledge Gap:</strong>&nbsp

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6

Ferry Irawan and Adam Siaga Utama. "The Impact of Tax Audit and Corruption Perception on Tax Evasion." International Journal of Business and Society 22, no. 3 (2021): 1158–73. http://dx.doi.org/10.33736/ijbs.4290.2021.

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This study is aimed to determine the impact of tax audit intensity and perception of corruption on tax evasion activities. Some research that explains the impact of tax audit on tax evasion tends to give a varied result one and another. It is reasonable to assume that there is another factor that simultaneously influences tax evasion. Tax audit and perception of corruption were chosen because of their relevance and intertwine relation in tax authorities function and program, namely tax enforcement and the eradication of corruption. This research is also in line with the challenges faced by man

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Casaburi, Lorenzo, and Ugo Troiano. "Ghost-House Busters: The Electoral Response to a Large Anti–Tax Evasion Program *." Quarterly Journal of Economics 131, no. 1 (2015): 273–314. http://dx.doi.org/10.1093/qje/qjv041.

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Abstract The incentives of political agents to enforce tax collection are key determinants of the levels of compliance. We study the electoral response to the Ghost Buildings program, a nationwide anti tax evasion policy in Italy that used innovative monitoring technologies to target buildings hidden from tax authorities. The program induced monetary and non-monetary benefits for non-evaders and an increase in local government expenditures. A one standard deviation increase in town-level program intensity leads to a 4.8% increase in local incumbent reelection rates. In addition, these politica

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8

Charles Dickson Usen. "Analyzing behavioral economics in enhancing voluntary tax compliance in the us among self-employed informal sector workers." World Journal of Advanced Research and Reviews 26, no. 3 (2025): 366–84. https://doi.org/10.30574/wjarr.2025.26.3.2226.

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Voluntary tax compliance remains a significant challenge in the United States, particularly among self-employed workers operating within the informal sector. Traditional enforcement mechanisms—such as audits and penalties—often prove inefficient and costly in curbing tax evasion in this decentralized and under-regulated population. This paper explores how insights from behavioral economics can offer a more nuanced and cost-effective approach to fostering tax compliance. It begins by examining foundational behavioral economic principles, including loss aversion, social norm activation, mental a

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9

Yoon, SangHo. "Political Business Cycle in Non-Tax Revenue: Local Elections in Korea." Korea Public Choice Association 4, no. 1 (2025): 15–47. https://doi.org/10.55795/jpc.2025.4.1.015.

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This study presents a preliminary evidence suggesting that the enforcement of non-tax revenues, such as the imposition of fines, may be influenced by political motivations. In particular, I hypothesize that incument governors or majors seeking reelection may adjust the intensity of administrative sanctional charges as a part of their election strategy. The analysis on political business cycle has usually focused on the variation in government expenditures from electoral cycles, but has neglected that the exercise of issuing various penalties may also be dependent on electoral cycles. While una

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10

Li, Yan, and Yi Shi. "Dynamic Game Analysis of Enterprise Green Technology Innovation Ecosystem under Double Environmental Regulation." International Journal of Environmental Research and Public Health 19, no. 17 (2022): 11047. http://dx.doi.org/10.3390/ijerph191711047.

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In the context of China’s “double carbon” target, an urgent problem that remains to be solved is how to drive the construction of an enterprise green innovation ecosystem through effective environmental regulations to alleviate the pressure of energy saving and emission reduction. Based on this, we constructed a tripartite evolutionary game model of enterprises, governments and financial institutions, and used the evolutionary game theory and MATLAB simulation to analyze the evolutionary process of the interaction of the subjects of the green technology innovation of enterprises under the dual

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11

Makni, Yosra Fourati, Anis Maaloul, and Rabeb Dabbebi. "The determinants of tax-haven use: evidence from Canada." Journal of Applied Accounting Research 21, no. 1 (2019): 142–62. http://dx.doi.org/10.1108/jaar-01-2019-0014.

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Purpose The purpose of this paper is to investigate the determinants of tax-haven use of publicly listed Canadian firms. Design/methodology/approach Based on alternative measures of tax havens (TH) and referring to a sample of 235 Canadian firms over the period of 2014–2015, probit-regression analyses are used to examine the determinants of tax-haven use. Findings The authors provide evidence that multinationality, intangible assets, thin capitalization, withholding taxes, equity-based management remuneration and tax fees paid to auditing firms are positively associated with TH use. Furthermor

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Clemente, Felippe, and Viviani Silva Lírio. "Tax evasion in Brazil: the case of specialists." Journal of Economic Studies 45, no. 2 (2018): 401–10. http://dx.doi.org/10.1108/jes-11-2016-0247.

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Purpose The purpose of this paper is to use the instrumental game theory to understand the behavior of the front agents tax evasion and tax authority in Brazil. Design/methodology/approach In order to analyze the taxpayer’s behavior before the Brazilian tax system and tax actions aimed at reducing tax evasion, the authors developed a theoretical model based on the payoffs of Graetz et al. (1986) and increased with situations proposed by Siqueira (2004), Lipatov (2006) and Oliveira (2011). Findings Considering the cases with and without specialists, the main results show that in high dropout si

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13

Sarini, Anggun, and Rifqi Muhammad. "Tax Planning or Profit Shifting? Investigating the Drivers of Transfer Pricing in Indonesia's Pharmaceutical Sector." Economics, Business, Accounting & Society Review 4, no. 1 (2025): 101–12. https://doi.org/10.55980/ebasr.v4i1.177.

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This study investigates the firm-level determinants of transfer pricing practices within Indonesia’s pharmaceutical sector, an industry marked by high intangible asset intensity and regulatory sensitivity. Using panel data from eight publicly listed pharmaceutical companies on the Indonesia Stock Exchange (IDX) for the 2019–2023 period, the research employs a Random Effect Model to assess the impact of tax ratio, firm size, intangible assets, and tunneling incentive on transfer pricing decisions. The findings reveal that the tax ratio is the only variable that has a statistically significant a

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14

Verchenko, Nadezhda, and Ekaterina Sabol. "Illegal Entrepreneurship: Theory Issues and Law Enforcement Problems." Herald of Omsk University Series Law 21, no. 4 (2024): 92. https://doi.org/10.24147/1990-5173.2024.21(4).92-100.

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Introduction. Illegal entrepreneurship forms a significant sector of the shadow economy, which generally threatens the economic security of the State. In addition, illegal entrepreneurship is risky, and these risks are legal, since such entrepreneurial activity violates tax, civil, administrative and even criminal legislation. The intensity and repressiveness of criminal law measures applied against entrepreneurs should be adequate to the current state of existing public relations in order to ensure an acceptable balance between the freedom of market relations and the need to protect them from

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15

Nguyen, Thi Lam Anh, Thi Ngoc Anh Phan, Vu Hien Thuong Nguyen, and Hoang Minh Nguyen. "Earnings management and tax avoidance in the context of sustainability: Evidence from manufacturing firms." Corporate Governance and Sustainability Review 9, no. 3 (2025): 55–65. https://doi.org/10.22495/cgsrv9i3p4.

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This study investigates the impact of earnings management, focusing on discretionary accruals, on corporate tax avoidance among manufacturing firms listed on the Ho Chi Minh Stock Exchange (HOSE) during the period 2018–2022. This study is contextualized within the Vietnamese government’s 30 percent corporate income tax (CIT) reduction policy implemented to support businesses during the COVID-19 pandemic. We employ feasible generalized least squares (FGLS) regression models to analyze the relationship between earnings management and tax avoidance, using two proxies: the cash effective tax rate

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16

Durán‐Cabré, José M., Alejandro Esteller‐Moré, and Luca Salvadori. "CYCLICAL TAX ENFORCEMENT." Economic Inquiry 58, no. 4 (2020): 1874–93. http://dx.doi.org/10.1111/ecin.12902.

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17

Keith of Kinkel, The Rt Hon Lord. "Rational Tax Enforcement." Denning Law Journal 4, no. 1 (2012): 119–29. http://dx.doi.org/10.5750/dlj.v4i1.185.

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18

Marhuenda, Francisco, and Ignacio Ortuño‐Ortín. "Tax Enforcement Problems." Scandinavian Journal of Economics 99, no. 1 (1997): 61–72. http://dx.doi.org/10.1111/1467-9442.00047.

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19

Bergeron, Augustin, Gabriel Tourek, and Jonathan L. Weigel. "The State Capacity Ceiling on Tax Rates: Evidence From Randomized Tax Abatements in the DRC." Econometrica 92, no. 4 (2024): 1163–93. http://dx.doi.org/10.3982/ecta19959.

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This paper investigates how tax rates and tax enforcement jointly impact fiscal capacity in low‐income countries. We study a policy experiment in the D.R. Congo that randomly assigned 38,028 property owners to the status quo tax rate or to a rate reduction. This variation in tax liabilities reveals that the status quo rate lies above the revenue‐maximizing tax rate (RMTR). Reducing rates by about one‐third would maximize government revenue by increasing tax compliance. We then exploit two sources of variation in enforcement—randomized enforcement letters and random assignment of tax collectors

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20

Slemrod, Joel. "Tax Compliance and Enforcement." Journal of Economic Literature 57, no. 4 (2019): 904–54. http://dx.doi.org/10.1257/jel.20181437.

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This paper reviews recent economic research in tax compliance and enforcement. After briefly laying out the economics of tax evasion, it focuses on recent empirical contributions. It first discusses what methodologies and data have facilitated these contributions, and then presents critical summaries of what has been learned. It discusses a promising new development—the analysis of randomized controlled trials mostly delivered via letters from the tax authority—and then reviews recent research using various methods about the impact of the principal enforcement tax policy instruments: audits, i

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21

Franzoni, Luigi Alberto. "Discretion in Tax Enforcement." Economica 71, no. 283 (2004): 369–89. http://dx.doi.org/10.1111/j.0013-0427.2004.00376.x.

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22

Rubtsova, A. S., and T. D. Ustinova. "Tax evasion: enforcement problems." Courier of Kutafin Moscow State Law University (MSAL)) 1, no. 10 (2023): 135–42. http://dx.doi.org/10.17803/2311-5998.2022.98.10.135-142.

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Tax crimes cause enormous harm to the entire budgetary system of the state, the economic security of the Russian Federation is jeopardized. The Constitution of the Russian Federation establishes the obligation to pay taxes and fees established by law. Tax evasion can be considered as a tax, administrative offense or crime, depending on how significant this violation is for society and the state, how great the degree of public danger. The correct identification of the signs of the perpetrator of a tax crime is an important and complex issue in qualifying crimes committed in a group way. The pro

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23

Scotchmer, Suzanne, and Joel Slemrod. "Randomness in tax enforcement." Journal of Public Economics 38, no. 1 (1989): 17–32. http://dx.doi.org/10.1016/0047-2727(89)90009-1.

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24

Gbakoro, Neka-Oloo Serekara, Fyneface Nmecha Akani, and Gabriel Nkwazema Ogbonna. "Tax payer Education and Tax law Enforcement on Level of tax Revenue Generation in Nigeria." GPH-International Journal of Social Science and Humanities Research 06, no. 11 (2023): 160–75. https://doi.org/10.5281/zenodo.10361612.

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<strong>Tax revenue is considered as a necessary imperative for attainment of sustainable growth and development. This requires can environment where both taxpayers and tax officials have appropriate knowledge of their roles and responsibilities. This study aim at establishing empirically the relationship among tax payer education and law enforcement on the level of tax revenue in Nigeria. Ex-post facto research design is employed and considered suitable because it is concerned with analysis of data on past events to explain the behavioural relationship, effect or differences between variables

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25

Flores, Joe Mari N., Honey Mae J. Barbosa, Christine Mae G. Galo, and Princess Claire G. Paig. "Tax Knowledge, Tax Enforcement Efforts, and Tax Compliance among Agribusinesses in Tagum City." International Journal of Multidisciplinary: Applied Business and Education Research 6, no. 3 (2025): 1127–41. https://doi.org/10.11594/ijmaber.06.03.14.

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The main objective of this study is to identify the relationship between tax knowledge and tax enforcement efforts towards tax compliance of agri-business owners in Tagum City that could benefit the Agri-business owners, BIR, LGUs, Department of Agriculture (DA), and future researchers. The sample size of 259 was determined using the Slovin formula, and respondents were identified through simple random sampling. The results of this study are based on the data gathered from respondents who are managers, owners, or accounting staff of a registered agri-business through the dissemination of an ad

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Van Brederode, Robert F. "A Normative Evaluation of Tax Law Enforcement: Legislative and Political Responses to Tax Avoidance and Evasion." Intertax 42, Issue 12 (2014): 764–83. http://dx.doi.org/10.54648/taxi2014069.

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The premise of this article is that there exist equilibrium between the fairness of a tax and the moral obligation to pay. In the context of tax avoidance, the question arises how much tax should be considered to constitute a fair share for an individual person or corporation. Current doctrine seems to accept that the law provides a bandwidth for fair share, and tax reduction planning within the bandwidth is acceptable. The scope of the obligation to pay fair taxes, and the moral legitimacy of enforcement methodology used by tax authorities in coercing compliance with tax laws also constitute

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Silalahi, Heriantonius. "Juridical Analysis of Tax Criminal Law Enforcement: an Overview of Legal Regulations and its Implementation in Indonesia." Ilomata International Journal of Tax and Accounting 4, no. 3 (2023): 561–83. http://dx.doi.org/10.52728/ijtc.v4i3.778.

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The purpose of this research is to conduct a juridical analysis of criminal law enforcement in the field of taxation in Indonesia. The focus of this study is to evaluate the effectiveness of legislation and its implementation in combating tax crimes. The research method used is a normative juridical approach by examining legislation related to tax crimes, including tax laws, government regulations, and relevant policies. Additionally, an analysis of the legal practices and enforcement of tax crimes in Indonesia is conducted. The research findings indicate that the legislation in the field of t

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Judijanto, Loso, and Saida Said. "The Effect of Tax Incentives, Tax Socialization, and Law Enforcement on Motor Vehicle Tax Compliance in East Java." West Science Accounting and Finance 2, no. 02 (2024): 299–309. http://dx.doi.org/10.58812/wsaf.v2i02.1048.

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This study examines the impact of tax incentives, tax socialization, and law enforcement on motor vehicle tax compliance in East Java, utilizing a quantitative approach. A sample of 140 respondents was surveyed using a Likert scale (1-5), and the data were analyzed with Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The results indicate that tax incentives (H1), tax socialization (H2), and law enforcement (H3) have positive and significant effects on motor vehicle tax compliance. Specifically, law enforcement emerged as the most influential factor, followed by tax incentives a

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Tsindeliani, I. A., Т. A. Guseva, and A. V. Izotov. "The improvement of tax control in the conditions of digitalization." Law Enforcement Review 6, no. 1 (2022): 77–87. http://dx.doi.org/10.52468/2542-1514.2022.6(1).77-87.

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The subject. The features of the improvement of tax control and tax enforcement in the conditions of digitalization.The purpose of the article is to identify features and trends of the improvement of tax control and tax enforcement in the conditions of digitalization. The methodology includes systematic approach, comparative method, formal-logical method, formal-legal method, analysis, synthesis.The main results of the research. The article identifies the main directions of development of law enforcement activities of tax authorities and tax legal relations in the context of digitalization. Th

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McClellan, Chandler. "Growth Effects of VAT Evasion and Enforcement." Public Finance Review 47, no. 3 (2018): 530–57. http://dx.doi.org/10.1177/1091142118783475.

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Lower tax revenues have a theoretically mixed effect on growth as they create more disposable income for investment but simultaneously reduce funds for public goods. This study combines firm-level data on tax evasion and enforcement from seventy-nine countries with macroeconomic data to examine the effects of tax enforcement measures and tax revenue shortfall on economic growth. This study finds that while increased enforcement measures reduce growth, high tax revenue collection serves to increase growth. These results suggest that reforms focusing on increasing revenue without resorting to gr

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Arbex, Marcelo, and Enlinson Mattos. "Optimal sales tax rebates and tax enforcement consumers." Oxford Economic Papers 67, no. 2 (2014): 479–93. http://dx.doi.org/10.1093/oep/gpu029.

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Wang, Liangliang. "Tax enforcement, corporate tax aggressiveness, and cash holdings." China Finance Review International 5, no. 4 (2015): 339–70. http://dx.doi.org/10.1108/cfri-12-2014-0099.

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33

Becker, Johannes, and Clemens Fuest. "Tax enforcement and tax havens under formula apportionment." International Tax and Public Finance 17, no. 3 (2009): 217–35. http://dx.doi.org/10.1007/s10797-009-9121-4.

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34

Filippin, Antonio, Carlo V. Fiorio, and Eliana Viviano. "The effect of tax enforcement on tax morale." European Journal of Political Economy 32 (December 2013): 320–31. http://dx.doi.org/10.1016/j.ejpoleco.2013.09.005.

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35

Arbex, Marcelo. "Tax enforcement policies, tax evasion and time allocation." Quarterly Review of Economics and Finance 53, no. 3 (2013): 285–93. http://dx.doi.org/10.1016/j.qref.2013.05.007.

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36

Bachas, Pierre, and Mauricio Soto. "Corporate Taxation under Weak Enforcement." American Economic Journal: Economic Policy 13, no. 4 (2021): 36–71. http://dx.doi.org/10.1257/pol.20180564.

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How should developing countries tax corporate income? We study this question in Costa Rica, where firms face higher average tax rates on profits when revenues marginally increase. We combine discontinuity and bunching designs to estimate the elasticity of taxable profit and separate it into revenue and cost elasticities. We find that firms faced with a higher tax rate slightly reduce revenues but considerably increase costs, thus producing a large elasticity of taxable profit of 3–5. In this context, the revenue-maximizing rate for a corporate tax on profit is below 25 percent, and we show tha

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Bönke, Timm, Carsten Schröder, and Beate Jochimsen. "Fiscal Equalization and Tax Enforcement." German Economic Review 18, no. 3 (2017): 377–409. http://dx.doi.org/10.1111/geer.12110.

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AbstractIn many countries organized as federations, fiscal equalization schemes have been implemented to mitigate vertical or horizontal imbalances. Such schemes usually imply that the member states of the federation can only partly internalize (marginal) tax revenue before redistribution. Aside from the internalized marginal revenue, referred to as the marginal tax-back rate, the remainder is redistributed. We investigate the extent to which state-level authorities in such federation under-exploit their tax bases. By means of a stylized model, we show that the member states have an incentive

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Ngadiman, Celine Meidita,. "PERSEPSI WAJIB PAJAK ORANG PRIBADI DI JAKARTA TERHADAP PENGGELAPAN PAJAK (TAX EVASION)." Jurnal Paradigma Akuntansi 2, no. 2 (2020): 936. http://dx.doi.org/10.24912/jpa.v2i2.7677.

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The success of self-assessment system is voluntary compliance with the tax laws. The purposes of this study are to examine the relationship between tax knowledge, tax fairness, law enforcement level towards tax evasion behavior of registered individual taxpayers in KPP DKI Jakarta. Type of this research is quantitative research by using primary data. Sampling was done using purposive sampling with 90 individual taxpayers respondent in Jakarta. The result of double regression test shows that the impact of tax knowledge, tax fairness, and law enforcement level simultaneously affect to the tax ev

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Hanafi, Sahal. "Konsep Idealisasi Penegakan Hukum Pajak dengan Eliminasi Administrative Penal Law terhadap Pelanggaran Pajak di Indonesia." Jaksa : Jurnal Kajian Ilmu Hukum dan Politik 1, no. 4 (2023): 119–29. http://dx.doi.org/10.51903/jaksa.v1i4.1400.

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The position of tax law also called as public law because it cannot be separated from the administrative law section. Through the mandate of the constitution, the state is authorized to collect taxes and regulate tax law enforcement. The legality of the tax so that the existence of the tax arises because it has a function as the receipt of state revenue funds. If the coherence is consistent with the tax function, then the law enforcement will be maximally in line with the tax function. Otherwise, the fact shows that in tax law enforcement with criminal sanctions there are still counter-product

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Dewi, Ayu Komala, Syahril Djadang, and Darmansyah Darmansyah. "ANTECEDENT TERHADAP KEPATUHAN WAJIB PAJAK BADAN DENGAN TAX AMNESTY SEBAGAI PEMODERASI." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 3, no. 1 (2017): 49–61. http://dx.doi.org/10.34204/jiafe.v3i1.433.

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ABSTRACTThis study aims to identify and analyze the impact of tax audit and enforcement of compliance on corporate tax payers, with the tax amnesty as a moderating factor. The study population was registered corporate tax payers in KPP Pratama Depok. This research is using random sampling method with a total of 100 respondents. Data analysis was performed using Moderate Regression Analyst (MRA), which contains elements of interaction (multiplication of two or more independent multiplication) by using SPSS 22 for windows. The study used a questionnaire statement that is processed with statistic

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41

Leonard, Herman B., and Richard J. Zeckhauser. "Amnesty, Enforcement, and Tax Policy." Tax Policy and the Economy 1 (January 1987): 55–85. http://dx.doi.org/10.1086/tpe.1.20061763.

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42

HOOD, CHRISTOPHER. "PRIVATIZING UK TAX LAW ENFORCEMENT?" Public Administration 64, no. 3 (1986): 319–33. http://dx.doi.org/10.1111/j.1467-9299.1986.tb00625.x.

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43

Zhang, Dengjun. "Audit assurance and tax enforcement." Journal of Accounting in Emerging Economies 9, no. 4 (2019): 449–72. http://dx.doi.org/10.1108/jaee-10-2018-0113.

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Purpose The purpose of this paper is to examine the impact of audit assurance on tax enforcement, which is represented by whether firms have been visited by tax officials and, if so, the total number of inspections per fiscal year. The efficiency of tax administration is further examined by whether it becomes a binding constraint to a firm’s operations. Design/methodology/approach The sample consists of 18,746 firm-year observations from 28 transition and market-based economies in Central-Eastern Europe. The binary logit model, the Poisson model and the ordinal logit model are applied to test

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44

Lee, Insook. "Income Tax Evasion Responses to Tax Rate and Tax Enforcement Rate." Advances in Economics and Business 6, no. 4 (2018): 269–79. http://dx.doi.org/10.13189/aeb.2018.060407.

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45

Sinha, Sushma. "The Role of Tax Enforcement and Compliance Activities in Mitigating the Tax Gap." Journal of Global Economy, Business and Finance 7, no. 4 (2025): 6–15. https://doi.org/10.53469/jgebf.2025.07(04).02.

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This study presents an empirical analysis of the role of tax enforcement and compliance activities in minimizing the tax gap in the United States of America. To identify the influence of tax enforcement and compliance activities on tax gap, the author used a regression model where tax gap was utilized as the dependent variable, and the ratio of tax return examined to total tax return filed utilized as the independent variables; between 2008 and 2021. The result of the regression analysis evidenced that tax gap is influenced by the extent of tax enforcement and compliance activities. The conclu

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Tørsløv, Thomas, Ludvig Wier, and Gabriel Zucman. "Externalities in International Tax Enforcement: Theory and Evidence." American Economic Journal: Economic Policy 15, no. 2 (2023): 497–525. http://dx.doi.org/10.1257/pol.20200200.

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We show that the fiscal authorities of high-tax countries can lack the incentives to combat profit shifting to tax havens. Instead, they have incentives to focus their enforcement efforts on relocating profits booked by multinationals in other high-tax countries, crowding out the enforcement on transactions that shift profits to tax havens, and reducing the global tax payments of multinational companies. The predictions of our model are motivated and supported by the analysis of two new datasets: the universe of transfer price corrections conducted by the Danish tax authority, and new cross-co

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Damayanti, Theresia Woro. "THE EFFECT OF IFRS ADOPTION AND LAW ENFORCEMENT ON BOOK TAX AGGRESSIVENESS: EVIDENCE FROM ASEAN COUNTRIES." Business: Theory and Practice 20 (July 11, 2019): 284–92. http://dx.doi.org/10.3846/btp.2019.27.

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Firms are arguably motivated to exhibit tax aggressiveness because tax constitutes a significant portion of firms’ total costs. This study aims to test the effects of IFRS adoption and law enforcement on book-tax aggressiveness in six developing ASEAN countries. Our sample is 29,504 firm-year observations generated from Thomson Reuters Eikon for the years 2000–2017. The results show that IFRS adoption has a positive effect on book-tax aggressiveness, indicating that firms tend to prioritize book-tax aggressiveness over book-tax conformity. Further, law enforcement negatively affects book-tax a

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Arbex, Marcelo. "A QUANTITATIVE ANALYSIS OF TAX ENFORCEMENT AND OPTIMAL MONETARY POLICY." Macroeconomic Dynamics 17, no. 5 (2012): 1096–117. http://dx.doi.org/10.1017/s1365100512000089.

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This paper explores the consequences of tax enforcement policies for monetary policy. Agents may evade taxes by working in the informal sector, but they are detected with positive probability. Workers are rewarded with government benefits that are proportional to formal (taxed) work. When enforcement is imperfect and collecting taxes is costly, the optimal inflation rate is positive and inflation becomes a second-best tax. Deviations from the Friedman rule are optimal and depend on the tax enforcement policies. Using U.S. data, we compute the quantitative effect of different tax structures on

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Denk, Peter. "Article: Tax Competition and the EU Anti-money Laundering Regime." Intertax 50, Issue 11 (2022): 803–12. http://dx.doi.org/10.54648/taxi2022085.

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Member States engage in tax competition to expand their tax bases thereby risking a ‘race to the bottom’ in corporate tax revenues. The global minimum tax under Pillar Two is expected to contribute significantly to curbing this practice. Assuming that minimum taxation eliminates competition in statutory tax rates, tax competition is likely to continue. This is because countries then lower their effective tax rates by reducing tax enforcement. As audit strategies, unlike statutory tax rates, are not publicly observable, other countries cannot easily observe and can never verify them. However, c

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Misra, Fauzan. "TAX COMPLIANCE: THEORIES, RESEARCH DEVELOPMENT AND TAX ENFORCEMENT MODELS." ACCRUALS (Accounting Research Journal of Sutaatmadja) 3, no. 2 (2019): 189–204. http://dx.doi.org/10.35310/accruals.v3i2.72.

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Tax compliance is still a serious problem in various countries. This is indicated by the low level of tax compliance and tax ratio. This paper aims to discuss tax compliance from three main perspectives, namely theories about tax compliance, research variables derived from the theory put forward, and models of tax compliance enforcement. Broadly speaking, this theory is divided into two, namely the economic-deterrence model and the fiscal and social psychology model. For a discussion of the research variables that have been tested before, this article follows the classification proposed by Dev

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